Descripción

This article describes the structure of taxes, fees and contributions of municipal order in Pupiales, as well as the diagnosis of the current state of the Revenue Code, in order to propose reform of the Income Code that contributes to the achievement of efficiency in the collection of taxes.The methodology applied was initially supported by the collection of all the legal structure and regulations in laws, regulatory decrees, judgments and jurisprudence of each one of the territorial taxes; this served to create a comparative work sheet between the national and local regulatory framework, resulting in many differences that the Income Code in terms of tax structure, tariffs, sanctions, legality and other issues, did not contemplate or were badly determined.The differences collected were ordered and classified by internal and external factors, to structure the SWOT matrix and give as a result, recommendations to the municipality of Pupiales to, finally, develop the proposal of a new Revenue Code according to the fiscal needs of the municipality, under legal and constitutional parameters.